Situated in the heart of Manhattan's Penn Plaza/Garment district, the office building at 38-40 West 32nd Street offers a diverse range of office rental, leasing, subleasing, and coworking options. Spanning across 150,000 square feet, the building houses Class C-rated office spaces in various sizes, all of which have undergone renovations since the establishment's construction in 1915. Apart from traditional offices, the building now also includes coworking areas.

The building's advantageous location ensures convenient transportation opportunities. The 33 St Subway Station is merely a three-minute stroll away, granting easy access to PATH and train lines. Just a short walk from the building lies the 34 Street-Herald Square Subway Station, where the B, D, F, M, N, Q, and R lines can be conveniently boarded. Within a six-minute walk, one can reach the 28 Street Subway Station, providing connections to the N and R lines. The nearby 34 Street-Penn Station Subway Station, which is reachable within seven minutes on foot, facilitates entry to the 1, 2, and 3 lines. Furthermore, the 33 Street Subway Station nearby allows access to the 4 and 6 lines.